2006 (9) TMI 405

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....Shri J.F. Parera, Consultant, for the Respondent. [Order]. - Heard both sides. 2. In the instant case, the respondents have cleared the packing material under provision of sub-rule 4 of Rule 3 Cenvat Credit Rules, 2001/2002. The provision makes clear that when the inputs or capital goods on which Cenvat credit has been taken, are removed as such from the factory, the manufacturer of ....

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....termined as provided in the said sub-rule only. On this ground the impugned order is not sustainable. In view of this, I do not go into the aspect of limitation. The order in original is set aside and the appeal is allowed." Aggrieved by the same, the department is in appeal on the ground that the Commissioner (Appeals) has not decided under which section of the Central Excise Act, 1944, the value....

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....uded that the goods should be valued in terms sub-rule (4) of Rule 3 which in turn takes into Section 4(1)(a). Further, without prejudice to other contentions raised in the cross objections, it is submitted that in terms of Second proviso to Section 35B(1), the duty amount involved in this appeal is much less than Rs. 50,000/-, the appeal is not maintainable. 5. I have gone through th....